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OMB Control No: 1513-0104	ICR Reference No: 202207-1513-010
Status: Active	Previous ICR Reference No: 201904-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 85 - 10/10
Title: Information Collected in Support of Wine Producer Tax Credit Transfers (TTB REC 5120/11)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 09/19/2022
Retrieve Notice of Action (NOA)	Date Received in OIRA: 07/27/2022
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2025	36 Months From Approved	09/30/2022
Responses	30,000	0	2,800
Time Burden (Hours)	30,000	0	2,800
Cost Burden (Dollars)	0	0	0

Abstract: Under the Internal Revenue Code (IRC) at 26 U.S.C. 5041(c), importers and domestic producers may take certain tax credits on specified quantities of wine, including hard cider, imported or removed from their premises during a calendar year. In addition, under that IRC section, domestic producers may transfer their wine tax credits to other bonded premises that store their wine and ship it on their instructions, provided that the producer supplies such transferees with the information necessary to properly determine the transferee’s allowable tax credits. Under that IRC authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) regulations in 27 CFR part 24 require wine producers to provide such transferees with a written record containing certain information regarding the producer, transferee, the wine, its tax rate, its removal, and the tax credits involved. The required information may be supplied and maintained using usual and customary business records such as shipping invoices. The required information is necessary to ensure that the IRC provisions regarding wine producer tax credits and their transfer are properly applied.

Authorizing Statute(s): US Code: 26 USC 5041(c) Name of Law: Internal Revenue Code

Citations for New Statutory Requirements: PL: Pub.L. 116 - 260 Div. EE, title I, sec. 106-107 Name of Law: Consolidated Appropriations Act of 2021 (Div. EE = Taxpayer Certainty and Disaster Tax Relief Act)
PL: Pub.L. 116 - 94 Div. Q, title I, sec. 144 Name of Law: Further Consolidated Appropriations Act, 2020
PL: Pub.L. 115 - 97 Title I, sec. 13804-13806 Name of Law: Tax Cuts and Jobs Act of 2017 (Title I = Craft Beverage Modernization Act)

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 9420	02/18/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 43948	07/22/2022
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Information Collected in Support of Wine Producer's Tax Credit Transfers (TTB REC 5120/11)

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute
Annual Number of Responses	30,000	2,800	27,200
Annual Time Burden (Hours)	30,000	2,800	27,200
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Program changes: Previously, under the IRC at 26 U.S.C. 5041(c), producers making no more than 250,000 gallons of wine during a calendar year could claim a tax credit of 90 cents per gallon on the first 100,000 gallons of wine removed for consumption or sale during that year. Additionally, under that section, such “small” wine producers could transfer their tax credits to other bonded premises that received their wine for storage and shipment on their instructions. As such, this information collection was originally titled “Information Collected in Support of Small Producer’s Wine Tax Credit (TTB REC 5120/11).” However, due to the statutory changes made to 26 U.S.C. 5401(c), all domestic wine producers, regardless of size, as well as certain importers, may now claim the expanded tax credits prescribed in those statutory amendments on the first 750,000 gallons of wine that they produce or import. Additionally, as was previously authorized, domestic wine producers may transfer their tax credits to other bonded premises that receive their wine for storage and shipment on their instructions. See the Consolidated Appropriations Act of 2021 (Public Law 116–260), Division EE, titled the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (“the Tax Relief Act of 2020”), which made permanent most amendments to the alcohol excise tax provisions previously made on a temporary basis by the Craft Beverage Modernization and Tax Relief Act (CBMA; included in the Tax Cuts and Jobs Act of 2017 (Public Law 115–97)), and by the Further Consolidated Appropriations Act, 2020 (Public Law 116–94). As such, now that all domestic wine producers, rather than just “small” producers, are eligible for, and may transfer, the expanded tax credits described in 26 U.S.C. 5401(c), as amended, TTB is: (1) Revising the title of this information collection from “Information Collected in Support of Small Producer’s Wine Tax Credit (TTB REC 5120/11),” to “Information Collected in Support of Wine Producer Tax Credit Transfers (TTB REC 5120/11)” in order to more accurately reflect its purpose; and is (2) increasing the estimated annual burden associated with this information collection, from 280 respondents to 3,000, from 2,800 responses to 30,000, and from 2,800 burden hours to 30,000. (The average number of responses per respondent remains the same at 10 annually, and the average per-response burden remains unchanged at 1 hour.) However, while the recent statutory amendments to 26 U.S.C. 5401(c) recodified the wine tax credit transfer provisions, from paragraph (c)(6) to (c)(5) of that section, the amendments did not otherwise alter those provisions. As such, the wine producer tax credit transfer record requirements contained in 27 CFR 24.278(b)(2)(iv) as previously approved under this collection remain unchanged. Adjustments: There are no adjustments associated with this information collection at this time; all respondent burden changes noted above result from the described program changes resulting from the described statutory changes.

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Jesse Longbrake 202 453-2265

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